OECD work on tax evasion

Tax avoidance & evasion have the potential to adversely affect important policy objectives established by governments. They result in lost revenues and place a disproportionate share of the tax burden on honest taxpayers. The Working Party on Tax Avoidance & Evasion brings together experts from all OECD countries to share ideas on how best to combat tax avoidance and evasion.


The best defence against international tax avoidance and evasion is to improve and expand the mechanisms for international co-operation and exchange of information. It is through the exchange of experiences that the Working Party is able to develop practices that should enable tax authorities to administer their tax laws in an effective and equitable manner.

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Offshore Voluntary Disclosure

Comparative analysis, guidance and policy advice

Peer Reviews

Peer Review Reports

New web site launched!

Visit the Exchange of Tax Information Portal

EOI Portal

Tax and the crisis

Fighting tax evasion